2001 (2) TMI 139

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....stoms, Excise and Gold (Control) Appellate Tribunal, New Delhi (in short CEGAT), dated 11-5-2000 dealing with the application for waiver of pre-deposit for entertaining the appeal filed by the petitioner under the Central Excise Act, 1944 (in short, the Act) total demand raised was Rs. 20,18,685/- excluding penalty of Rs. 10 lakhs. The original order was passed by the Commissioner of Central Excis....

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....he provisions of Section 35F of the Act. 2. In support of the writ petition, it has been stated that in case of similarly situated persons, matter has been remanded to the jurisdiction Commissioner of Central Excise for fresh adjudication. Learned Counsel for the respondent, on the other hand, submitted that the grounds made out now for the interference are not available to be taken and the case ....